Accounting system.



G. H. TALLMADGB.

ACCOUNTING SYSTEM; APPLICATION FILED MAR. 1, 1909.

Patented Jan. 20, 1914.

2 SHEETS-"SHEET 1.-

mm .3 m

M II.

i ing drawing, forming. a part of this specibetween various yobs.

job, no account bein taken. of the fact that ot the various jobs is made the basis for the tain' fixed burden rate, determined by theory 40 eralmachines by the method above menand 'N tor seventy-five hours. it. is evident bat n s rate ies: rerun-T carton.-

CHARLES H. TALLMADGE. OF CHICAGO, ILLINOIS, ASSIGNOR, BY MESNE ASSIGNMENTS,

TO WILLIAM HEATH, OF BUEFALQ, YORK.

,aooooiv'rino SYSTEM 1 osmium. Specification of Letters Patent. Patented Ja n on 1 91 1 Application filed March i, 1909. Serial maeaess.

T 0 all whom it may concern: 3550 still remains to be distributed and this Be it known that 1, CHARLES H.- TALL- amount-is diyided by the total number of imncn, a citizen of the United States, iesidhours worked, namely, one'hundred seventying at Chicago,- in the county of Cook and five, giving a figure of approximately 5 State of Illinois, have invented certain new twenty-nine cents per hour, for the supplemental rate. which is then added to the and useful Improvements in Accounting Systems, (Case 10), of which the following original rate, making the total rate'for M, is a full, clear, concise, and exactgdescrip- $1.29 per hour, and for -N, $229. The tion, reference being had to the accompanyhourly rates'for the two inacliines which have thus been obtained are then applied to the various jobs according to the number of hours the machines have been in 'operation. For example: if M has been employed titty hours on job 1, and N has been employed twenty-fivehours on the same job, 7Q the burden charge for job 1 wouldbe fifty times $1.29, plus'twenty-five times $2.29, which makes a total for job 1 of $121.75. And if the machines have been employed the balance of their time on job 2,-the burden apportionment co-that job at the same rates would be $179. Although this m'ethodis considered by many to be much superior to those previously mentioned, it is evident!- that it is still a verycrude approximation, 30 and seriously deficient in flexibilityl. .Results can only .be obtained periodically, as

for example, once a' month, In none o these methods of the prior art is there a. curv rent knowledge of results, nor anyconsid-. 35 erable approach'to an automatic-or mechanical handling of the data, which are among fication. i My invention relates to accounting systems, with particular'ret'erence to the distribution of the general expense or burden Oneof themethods in common use has been to apportion at'tlie end of the month the total burden to thevarious jobs according to the number of hours spent on-each one workman may e more valuable t an another, or that he may. occupy more room or be employ d on. a more expensive machine. Tiy another method the labor-cost burden distribution. This has obvious features of inaccuracy, analogous to those given above. By still a diiierent method eac ot the various machines is given a ceror by experience during previous months. The amount of burden to be borne by each machine is calculated by multiplying its rate by the number of'hours during whic it has-been in'operat-ion. It is evident that at the end of the month, on ascertaining the total burden to be distributed, this total in all probability will not agree wit i the amount of the burden distributed to the seviny principal objects.

In my system, each workman has assigned to him a wage register which, as he works, automatically indicates the amount of wages he has earned. Associated with this register is a so-called waste-wage register which is adapted to. beautomatically actuated simultaneously with the wage register. A

multiplicity of labor job registers is also provided to indicate the direct labor or wage costof the job, a suitable number being asso- .ciated with each job, according to the"nnm 45 us suppose for example that the normal, or her of workmen likely to be employed.

' \Vhen a workman is assigned to a job,- e

)rincipal burden rate for machine M is $1.00 per hour, and for machine N, $2.00 .puts in operation one of the labor registers per hour, and that M has been in operation associated with this job, 'and by automatic for one hundred hours during the month means the. operation of his waste wage register stops simultaneously. 1 have mentioned a waste-wage register and a labor job registea: as being associated witheach workman,

the actuating mechanisms for such registers.

tioned'; and this discrepancy, which is assumed to be a shortage of distribution, is handledby a secondary apportionment in volving a so-called supplemental rate; Le

that the burden distributed to M, by reason oi its principal rate, will be $100.00, and to X, $150.00, making a total of $250. Now letus sup ose that the total burden charge at the en of-the mouth is foundto be $300.80. 11b

- man has assigned to him, not only a certain piesi'the the amount of 'supervislon he 1 specify how these burden rates shall be deating mechanism for burden at a normal termhietl, but rather to provide method and rate o ten cents per hour The burden means for equipping each workman with registers for the individual workman are is own appropriate rate, however de e1- preferably omitted as in the case of the mince ms may or may not be Identical Waste-wage and labor job registers, single to distribute a may-itself 1,ose,eee When a plurality of workmen are employed, tribution against a current accumulation of the actuations of all of the waste-wage mechanisms will by means of suitable d1fi'erent1al gearingbe totalized and a single register the total burden which theoretically should e distributed. In connection with the facilities provided for currently observing the will be used o show the total amount of accumulation and or varymg its ratc, this Waste-Wages. Similarly the actuations of mechanical method affords a close approx-i the various mechanisms tor labor cost will i mation to the squaring-in of the cost ache totalized for each job, and these totalizacounts with the fiscal accounts, which has tions. again totalized, to give the total labor een recognized by accountants as a dcsidercost distributed to the various jobs. 'The atum of the first importance.

separate wages of the individual workmen Returning to a general description of the mentioned in the first line of this paragraph, mechanical features: associated with the acare also currently acchmuiated in a total tuating mechanisms for labor distribution the same number mechanisms for burden d1s- Wage register, whose reading equals the sum to any particular job are of the totalizations of the waste-wage reg of actuating is'terand the total labor tribution. For example: when workman A is assigned to a job, at the same time that wa e rate. but also a-ccrtaln normal burden he uts in o oration the actuatin mecharating, or weight, according to the impornisni for the labor registration at the rate .tance of the worlt'he does, the space he occu- 0 1- twenty cents per hour, he starts a second kind of machinc'o'n which he works, actuating mechanism for burden distribution at the per hour. the actuating rate of fifteen cents per number, and rating of the other employees, and many other factors of varying importance glft is no part of my invention to hour and the acturegister being used to show the burden totaliburden totals tant to note that it is es entially a for e various obs are again totalized to relative rate, or ratio, normally in coiiperagive the grand total burden actually dist on' with the rates of the other workmen tributed. Let us assume that in a particular factory it ence that the normal burdenamounts to $5.00 per hour. It is evident thatwith the normal number ofmen at work, such norgross burden charge, which vary from time to time. This emg so, the actual. ettect of a given mans urden'rate upon his ob varies With every change in. the number of the rating of his mal burden rates shouldbe given to the shows at work, as well as with every va uorkmen that the sum ofJhese rates will riati'on of the burden to be apportioned. amount to $0 00 per hour With enormal One m'an s burden rate may e greater than number of men at Work all the time and with is wage'rate, and anothers'may be less. e actuating bur en mechanism for each or example: Workman A; may e paid man operating at his normal rate. the actr'aentycents per'hour, and may be given cumulation in the total burden register normal burden rate 0 twenty five cents would be at the rate of enactly $0 00 per per hour, while B may oe paid fifteen cents iour Now let us a sume that men to whom per our and g1 en a normal burden rate of is assigned one-tenth of the burden do not tenrents per-hour. In effect, any arbitrary go to Work. 11 order to make up for this. burden'rat'e may be assigned to a given job the normal burden rates of all of the rest of as for "example by changin a workmans e men must be increased compensating'ly. burden rate while he is on that job, by using For instance, the burden rate of A, instead a dummy plug or by some similar means on of being twenty-five cents, would be raised the principle of ohargm What the tralio to approximately twenty-eight cents; and will bear, i that Bs burden rato instead o f being ten cents.

I ,7 t andthe eutomatic yob 'double one half or one quarter; wouldimpair the scientific ascertainment of valuable features to wit: the automatic would be-eleven cents. .As Will hereinafter be described, I. have provided means by which these normal rates may b cally increased or decreased, the ratio of cost ' rates between the various workmen remain- 2111 novel and ill be secured each job pront summationof lly imposed on all the jobs, belancingoi this total dis gresse provided means for in the bu; den

rate corresponding to the 1 c p burden charge to be distributed, with principles, tatlng a shaft at a total an v ,ti on comprises both methods patentably distinct and yet so intimately as- .will be obvionsfrmn the detailshereina Connected with the register showsecond tation; ing the total distributed burden is a shaft rotating ,in that of the first shaft. A differential gear is place between these two shafts and if'the second shaft runs at a speed slower than that of the first shaft, the differential gear open ates a mechanism by which the actuations of all the burdenregisters the second shaft rotates at the same speed as the first shaft. Similarly, the actuation of the burden registers are automatically decreased if the second shaft rotates at a greater-speed than that of the first shaft. The finahi'csult is that the burden actually distributed is thusautomatically caused to equal the burden to be distributed.

l t isilear that when a workman is receiving wages, but is not assigned to a job, while he has no burden apportionment, his waste wages, should be added to the general or normal burden charge. I therefore provide means for automatically increasing the normal burden accumulation by the amount of this waste wage orsupplementary burden accumulation, the first shaft above mentioned being rotated at a rate correspending to the sum of these two rates, however thesemay yary from time to time; and, inasmuch asthe waste wages form a considerable and widely fluctuating portion of the tQt al accumulation which has been de' scribed, above, the automatic inclusion of the waste in the total burden is a valuable feature gifiny system. in; the course, of the month,

sual se w y tolinclude in the burden for that month, the initial general burden rate may be increased} or if toward the end of the if there are month it isfound that the burden for that month will 'be unexpectedly light the rate r of the general burden accumulation may be decreased. he exact methods of accomplishing this result are described in detail hereafter. In certain cases, as in overtime work, it may be desirable to keep the burden rates temporarily fixed without'autematic change, and for this purpose provide means by which the automatic regulating feature can be cut out and the speed of the operating means governing the distribution may remain normal or may be regulated by hand, as desired' To summarize the principal features of the system of burden distribution herein disclosed: ltwill be observed and means,

sociated as to be properly covered by a common application. The mechanical features fter and the'szeneral method has. roughly given.

the followin 'dmnnctwe steps:

a direction opposite to are increased, until burden accumulation,

hich it is to the buses 3 and 4.

that my invencharge between ]obs in process, on any desired basis, but preferably based on a normal burden rating for each man. with easy regulation of the individual ratios and an automatic regulation of the burden distribution to balance the total burden accumulation; (3) the current accumulationand indication of the waste wages, and the automatic inclusion of these waste wages with the generalburden, to secure an automatic total which is then appropriately distributed to the various jobs; the current and automatic inclusion of the general burden cost and the waste-wage cost with the direct labor cost. to yield the grand total labor and overhead cost Of-DITOdHCllOH for each job, upon the ringing in of the individual workmen and the plugging in of the workmen to their respective jobs.

In the drawings, Figure 1 represents diagrammatically a. system showing: one embodiment of my inyention for the distribution of the burden between the various jobs; Fig. 2 shows a suitable form of electromagnetic. mechanism, which may or may not have associated with it a register, and Fig. 3 represents part of a diifer'ential connection between various actuating: mechanisms to totalize the actuations thereof.

Taking up now the description of my sys tem in detail. 1 isa battery, grounded at 2, the terminals'of the battery being connected On the shaft 5, time actuated bythe clock movement C, are the disks (l, '7 and 8, in the peripheries of-which are grooves 9, l0. and 11. l ()n actuation of the shaft spring! contacts 12. 1? and 14 are adapted to follow the grooves 9. l0 and ll. On one side of the spring'contacts'll. l3 and ll are the contacts 15, 16' and l7,while on, the other side are the contacts 18,19 and 20. Contacts 15. ill and 17 are connected with the bus 3 at the point 22. Contacts '18,

19 and 20 are connected with the conductor 23 which is connected with the bus 4 at point I erated. Connected with the spring contacts tron'iagnetic of the register [2, l3 and 14 are the conductors 25, 26 and 9.7, respectively. which are in turn, connected to bars 28. 29 and-3O atthe points 3.1, 32 and According to the Varying number of impulses generated by the disks 6, 7 and 8, the bars 28, 29 and 30 correspond to various rates of wages, will hereinafter be explained. For example: the bar 28 might be made to correspond to a rate of wages of ten centsan hour, 29 to fifteen cents an hour, and 30 to twenty cents an hour. These bars are preferably made of copper, of comparatively large cross-section. and to any one of them a considerable number of conductors leading to the wage registers, as will hereafter be explained, n'lay be connected.

In the drawing, the conductors 34, and 36 are connected to the bars 30, 9.9 and 28, respectively. From rate bar 80 the current passes through the conductor 34, to the elec actuating mechanism of the wage register A. This electromagnetic-actuating mechanism, which in and of itself constitutes no part of the present invention, may be in any approved form-such, for example, as that shown by way of illustration in Fig. 2. In this figure the electromagnet 2%. is adapted to hejncluded in the proper circnit-connections, and has associated thcre with the armature which is attached to the arm 4m, pivoted at 5m. The arm or lever 4% has pivoted thereto n ar its upper end the actuating-pawl 6m, which is adapted to engage the teeth of the ratchet-wheel 7m. A spring tha noru'ially tends to more the upper portion of the arm to the left. i ever the electromagnet is energized 1 tracts its armature and thereby causes rotation of the arm in a clockwise direction. During this movement of the arm the actuating-pawl (3m drops into the next lower tooth. Upon deenergization of the electromagnet the arm is, under the influence of the spring 8m, and the ratchet-wheel 7m is given a onestep advancement. Secured to the ratchetwhecl 7m is a gear 8m, which meshes with the gear 9m to cause actuation of the reg ister 10m through the connection between the worn'i-gear 12mand the worm 13%, the worm-gear rotating with the gear 9m and the worm being attached to the shaft which is directly connected with the register. In case it is not necessary to have a register associated with the actuating mechanism, the gear connections from the ratchet-wheel 7m would be J ftcr going to the. actuating mechanism A, current passes through to the switch 38. If this switch is closed it then goes through the. conductor 39 to the point 40, providedthe plug a. which is assigned to the same workman. to whom the register A is assigned, is not inserted in a jack, as will be explained hereafter.

the wire 37 The - acks associated with moved cmmterclockwise,

leading omitted.

7 current of my invention, such a register is not necessary and may preferably be omitted, as in. the case of the drawing.

It has now become evident that when a workman starts work, and to indicate this fact, throws the switch which has been assigned to him, as for example 38, the wage register A and the actuating mechanism for a waste wage register VA are simultaneset in operation.

Let us now take the case of a second work" fman whose wage register and actuating l ousl y means for the same are represented at B. The current passes from the rate bar 29, through the magnetic actuating mechanism associated with the register B, then through the conductor 49, to the switch 50. If this switch is closed, the current passes through the conductor 51 to the point 52. et us now as sume that the workman has been assigned to a special job and he inserts his plug 6 in the jack 53, which is one of a number of this job, which we represent as R. The current continues from the point 52 through the conductor 54 to the tip of the plug 6, then through the tip contact of the jack 53, through the conductor 55, to the actuating mechanism R", then through the conductor 56, to the conductor 57, to the point 58, through the conductor 47, to the ground 48. Associated with the jack 53 is a ring contact 59, from which the conductor leads to the bus 4. On the plug 6 is a corresponding ring contact to which the conductor 61 conductor v61 connects with the windings of the electromagnet 62. From the opposite terminal of this electromagnet the conductor 63 leads to the b that when the 62- is controlled; becomes closed and the electromagnet is energized. The switch 64 is preferably made of steel and acts as an armature. hen the electromagnet; 62 is energized, switch 64 is attracted and connection with the contact 65 is he actuating mechanism of the waste Wage register YB whic is permanently assigned I to this workman is thereby stopped when the I plug 6 is inserted in the jack 53. When the i workman to whom the wage register C has conductor 35 to the electro-' thereby broken. i

work, the amount, of room kind of a machine on which he works an "other similar factors. We will assume that the conductor 139, to the record is kept not on anism, however,

' normal burden rates ,ing to the sleeve of the plug (1. Similarly of workman As stated in connection with the description of the actuating mechanisms for the waste wage registers, it is preferable not to have been assigned goes to work, and closes the l actuatio'nsot the wa e and burden mechaswitch. 66, the current may be similarly nisms for any partici ilar job, may be totaltraced'when he inserts his plug 0 in the jack lzed. The totalizing connections between 67, which isassociated with a 301) S. the registers Thus far, I have described a method of. i actuating wage registers, waste wage registers and job registers, or the actuating mechi anisin associated with such registers. 1 will i now describethat feature ofmy invention l which deals with. the distribution ot 'the burden'charge to the various jobs. 1

A shaft 68 is provided with disks 69, 7O with a common shaft l-lm. and 71, havin grooves 72,73 and 74 in their are rigidly secured the ratchet-wheels 7 m, peripheries. are to each of which is pivoted a beveled pinion spring contacts? 5, 76, and 77 on one side of m, which engages at opposite sides with which are the contacts 78, 7 9 and 80 and on 1 the beveled gears 16m and 17m. the other side 81, 82 and 83. The contacts ratehetwheel thus forms 78, 7 9 and 80 are connected to .t ber of a ditl'erential set, of which the side members are the gears 16m and 17m. In

whose-actuations it is desired to summate do not, in and of themselves, constitute part of my invention, and l have, for the sake of illustration, shown in Fig. 3 a suitable form of diilerential gearll'ig adapted to totalize the 'actuations of a plurality ot' register-operating mechanisms. The actuating-mechanisms are associate he conductor 84, which is connected with the bus 4t. The

case a register is to-be associated with the contacts 81, 82 and83, are connected with actuating mechanism and the gear Wheel 8111 the conductor 85, which is connected with the bus 3. In a similar manner to that is employed, the central member of this (lif which has terential set will consist of the gear 8m and the ratchet-wheel 7m combined as one wheel,

been described inconnection with the generation of the impulses r'or the wage in which is pivoted the beveled pinion 15m. In Fig. 4 the central mei'nb'er of theditregisters, the contacts 75, '76 and 77 are .con-

nected through the conductors 132, 133 and terential set is shown'as being termed of the gear 8m and the ratchet-wheel 7m.

134 with the rate bars 135, 136 and 137.

Each workman'besides having a specified Ever-y r'ztuating-mechanism of course has this differential set of which the central rate of wages has a burden rate which may be made dependent on the nnp'ortanceot his he takes up, the

" therate of actuationdepeuding upon the frequency of energization of the electro= magnet. It will be clear-from Fig. 3 that the gear 16m is secured to one end of a -slecve18m, the other 'endof which carries the beveled gear 19m. 17m is. rigidly carried by one en sleeve 20m, the other end of rying the beveled gear 21m. The sleeves and the central members are loosely mounte the rate bars 135, 136 and 137 represent of fifteen, twenty an twenty-five cents per hour.' To burden rate bar 137 is connected the conductor 138, leadot the conductor 139 connected to burden rate bar 136, leads to the sleeve of plug 1). When this plug is inserted, in the jack 53, the currentpasses from rough sleeve of plug 1), then through the sleeve contact of the jack 53,'through the conductor 86 to the actuating mechanism, RB. From this" actuating mechanism the currentpasses through the conductors 87 and d7,tothegroundf18.- The current may be similarly traced in the case C, who .is assigned to job S. It is now clear that when a workman is assigned to a job, and inserts his plug in one of the acks associated. with that job, a ly of the actual wages on the 10 but also of the proportion should be borne by that job.

The beveled gear 192% terms a side member of the next differential set, just as the corresponding beveled gear 17m forms a side member of the diiierential set shown. Similarly, the beveled gear 21m forms aside member of the differential set to the right of the one shown, just as the corresponding beveled gear 16m forms a side member of the diiierential set shown in Fig. the sake of simplicity I have'not shown the other side members and central members of thediflerential sets to which the gear wheels 19m and 21m belong, it being readily understood from the diiii'erential set. hown how the beveled gears 19m and sociated with their respective diii'erential sets. Assuming the gear 17m to be stationary, the actuation of the ratchet-wheel 7m will be communicated to the gear wheels 16m and 19-171,, which sleevelfilm, because the beveled pinion will ride over the teeth of the stationary gear 17 m and rotate the gear spent ofburden which a register associate with each individual actuating, mechanism "for the wages or burdenwhichf is distributed to the'various jobs. In connection with each'actuating mecha suitable system of difi'erential' gearing is provid d so that the member is aetuat ed'by the .electrom'agn'et,

Similarly, the gear this sleeve car- I? or f 1611. Suppose that 1 To this shaft 8c The the central mem upon the common supporting shaft 14cm.

2.1m would be asare mounted on the 7 set results in the motion of the shaft section 1 the beveled gear 17m should also be rotatwages distributed to each job are totalized, ing by virtue of the actuation of the central the'burden charges for the'jobs are totalmember of the differential set to which the ized. In the job R, the actuations of the'ac gear 21% belongs. In this c'asethe beveled tuating mechanisms RB, BB and BB are pinion 15m Will be actuated not only by the totalized in he register RBTand for the job associated ratchet-Whee1 7m but also by S, the actuations of the actuating mechae m'sms SE S3 and SE3 the register SET. he registers RBI and are totalized in the register ET, which thus gives the total burden distributed'to e various jobs. As shown in connection the sum of the two adjacent register-acturegister SBT a register SEW, which this gives the total labor cost and burden to occur simultaneously for that job. The actuations of theactu-- Without interfering with the proper sumating mechanisms forwaste Wage registers, mation thereof. It is thus seen that We have WA, VVB and WC a compound shaft comprising a plurality of ter WT, and for vWage registers axially ali-ned sections which are operatively in the register '1. connected by means of dilferentlal gearing, he amount of the general burden to be to distributed between this compound 5 aft at any of the points largely determined by previousexperience; Where such a dlii'erentlal system is interfor example, the records of tl e'prcvious at one end, is con month. Y

and that rotary motion may be imparted any section be transmitted directly to t e end section which is associated with the totalizer. Thus, the section which is most remote from the totalizer Will travel at the t1 lowest rate of speed, if motion is eing imparted to more than one section at a time, While those sections nearer the totalizcr will .respondin to urden W 11011 For this purpose I provide a tacts 93, and resistance 94-. The contacts of the rheostat 92 are appropriately marked with general burden rates which iri'll'corrcspond to the speed of the motor. For example,

I rate corresponds to nearest the totalizer at a greater speed. Ii hour, or Whatever all the actuating" sets are in operation. the Adapted to connect actuating set motion to a certain section of the shaft, the starting of another actuating from $1.00 to $5.00

with the contacts or the shaft section directly associated with the rheostat 92 is theswitch 95 pivoted at tot'alizer will operate a a speed dependent Through the conductor 97, the switchf upon the individual speeds of all the other is connected with the electric main 98, there sections. by completing the circuit in which the 1110- The above described totalining connection as been here set forth for the .sfllic of illustration only, and it is obvious that any approved form of totalizing arrangement may be resorted to in connection with my inven tion. The actuaiions or tl actuating mechanisms R R R" of the job R are totalized in the register Rl Similarly the actuations, of the actuating mechanisms S 3 S of the job S, are totalizcd at priatc mechanism, registers tor 88 is included. The motor provided withone of 88 should be the devices Well l nown nected to the shaft 99 of the moto' 88 is a ,cone' pulley 100, the surface of hich is adapted to run parallel to thatoit cone pulley 101 on the shaft 102.- the two cone pulicys ST; By appro 'necting' pulley 103, adapted to come in con R" and ST are tact at the same time Withthe totaliacd in the register JT. In the present and 101. e surface of this COUIIGCtlIlL invention. for the sake of simplicity,-"only pulley 103 may preferably be provided with two jobs are shown, provision being made rubber or some similar material so that the for having three workmen assigned to each friction betu een it andthe pulleys 100 and ber of obs coul e increased as desired,

mounted in the bearings 105, Pivoted to the end or" this shaft isn link 106, to the end of which is. iwm? a hell cr; I07".

and the number of workmen assigned to any particular jOlf'SllTlllflIlY increased. In a simllar manner to that in which the are totalized in v are totalized-in theregis- A, B and (1,"

with the rhcostat 92, having conas shown in the drawing,theburden P r umt of time is desired.

in the art, for keeping its speed constant at Whatever speed it is hem operated. Con- Betweenand 101 lsacom pulleys on w 1t h job S, the actuatlons of the labor {job the various jobs iis 1??"5 Itas evident, however, that the num- 101 may be increased. The connecting pill;

shaft 104, which is w re e pivoted at 108 and provided with a'handle in which this motor is included. The shaft 109. On moving this handle 109, to the 131 of the motor 129 is directly connected right, it is evident that the shaft 104 will .with the shaft 68. I y be moved to the left, thereby'increasing the It is now evident that if the actuations of speed of the pulley 101 and the shaft 102. the register BT are at a slower rate than Similarly on moving the handle 109 to the those of the register VW, by the action of left, the speed of the pulley 101 and the the differential gear 113 the switch 123 is shaft 102 iscorrespondingly decreased. In automatically moved to include less resistorder to gage accurately these differences in ance in the circuit of the motor129, thereby speed, a scale 110 is provided on which are increasing the speed of this motor, and cor- 75 indicated the relative speeds of the shafts respondingly the speed of the shaft 68. 99 and 102. For example, if the handle More electric impulses will be driven to the 109 is moved to the extreme right of the rate bars 135,136 and 137 and the burden rates for .all of the workmen then assigned scale, as shown in the drawing, the speed of v to jobs will be increased, although the pro- 80 the shaft 102 becomes ten; times that of-99, whereas if it is moved to the extreme left of portions of burden rates between the various workmen will always remain the same. The

the scale, thespeed of shaft 102 becomes one result'of thiswill of course be to increase the tenth that of 99. In the first case, therefore, it will be necessary to multiply the figrapidity .of actuations of the register BT until' the shafts 111 and 112 -are rotatin in 35 ures shown on'the scale of the rheostat 92 opposite directions at exactly the same by ten, in order to obtain a correct amount "speed, thereby causing the switch 123 to refor the burden, whereas in the second case main in its proper position.

it will be necessary to divide by ten to obtain the correct figure.

5 "Mounted on the shaft 102 1s,--the register V which indicates the amount of the general It is evident that in the operation of this system, it will benecessary to have a much greater variation in the speed of the shaft bur-den which is accumulating to be distrib- 111 than in the speed of the shaft 1'31, beuted. By suitabledifferential gearing, the cause on the-supposition that but few men actuations of register V and register 1 are assigned to jobs, the actuation of the reg- 3a are totalized inthe register VVV, which is ist'er BT wouldbe at a low rate although the 5 mounted on the shaft 111. The register BT motor 129 might be running at a comparashowing the total burden which has been tively high speed. The general burden to distributed to-the jobs is similarly 'mqunted be distributed under such circumstances on the shaft 112, which is made to rottite in -w n1d babl b l d f r thi mason an opposite direction from the shaft 11 a slow speed of the shafts 102 and 111 would 193 Between the ends of these two shafts is the be desired. On the other hand, if we supdifferential gear 113. In mesh 'with the pose that a large number of men are as-' differential gear 113 are the gears 114 and signed to jobs, the actuations of the register 115. R-igidly connected with the hub of the BT might be very rapid although the speed a gear 115 is the shaft 115a with which the of the motor 129 would remain the same as 5 register X is associated. The purpose of .in the first case. It would, however, now be this register is to indicate any difieren'cesnecessary to greatly increase the speed of the arising between the speed of the shafts 111 shafts 102 and 111 to keep pace with'this I and 112. It is evident that providing the new condition. p

shafts 111 and 112 are running at the same [Under certain circumstances it may not be 1 speed, the gears 114 and'115 will not be considereddesirable to regulate the distribumoved. The gear 114 is rigidly mounted on tion of the burden automatically as hereinthe shaft 116 which is provided with a clutch before described, and for this reason the I 117 operated by the lever 118, which is clutch 117 is provided. hen the clutch is pivoted at 119. Connecting with the shaftthrown out, the switch 123 may be set as de 115 116 by means of clutch 117 is the shaft 120 sired, thereby operating-the motor 129 and on the end of which is the pinion 121. its connected shaft 68 at the desired speed. Adapted to operate in connection with the When the motor is running in this manner,

. pinion 121 is the curved rack 122. Rigidly one of the devices well known in the art 55 connected to the center of this rack is the-\ should be. provided for keeping the speed 1% switch 123, pivoted at 124, The switch 123 constant at whateverrate the motor is being is adapted to operate in connection with a operated. rheostat 125 having contacts 126. The con- From the above description, .it is clear ductor 127 connects with the switch 123 on that my invention embodies 'a practicable 5a one end, and is adapted to, connect with amethod and means for distributing the total 1 5 sourcecf current on the other. The conducburden appropriately to a plurality of jobs, tor 128 connects theother terminal of the the. wages of any workmen who'are not assource with the motor 129. Connecting the, signed to jobs being included in the total rheostat 125 with the motor 129 'is a conburden. Instead-0f usingmy system for 55 ductor 130 which thus completes the circuit distributing the burden charge to by the normal burden rate varied by may be made in the exact charge to be means of giving each Workman a normil burden rate and actuating the burden gob register at a rate in proportion to the numhe basis of distribution, a certain normal burden rate being assigned to each machine, a suitable actuating mechanism put"in operation when the machine is being used, and

I exactly the same method as is used in the case of the workmen. A combination of machines and workmen could similarly be used for distribution instead of using either eX- clusively workmen or exclusively machines,

as such basis.

It is evident that considerable variations system which I have described What I claim as new and desire to cover by Letters Patent is:

I. 11 an accounting system, a source of power, aiplurality of burden registers asa plurality of industrial units, means associated witheach of registers, means for connecting each said actuating means with said source of power, and controlling mechanism for main taining the total actuation of said burden registers equal to a desired changes in the number of said burdenregis 2. In an acounting power, a plurality of burden registers as signed to a plurality of industrial units, actuating means associated with each of sald registers, means for connecting each of.

d source of den regischanges nected to said source of power for changing said total amount as desired. 3.'In an accounting system, a-source of power, a plurality o. burden registers assigned to a plurality of jobs, actuating means associated with each of said registers, means for connecting each of said actuating means with said source of power, means operated to correspond to a total burden charge for controlling said several connectingmeans to govern the distribution of the total burden charge to said registers, and means for varying the burden charge to be so tributeclQ 4:. In an accounting systen, a mechanism actuated at a rate corresponding to a burden distributed, a plurality of de vices for receiving said burden charge, and means cooperating with said mechanism "or automatically distributing charge to said receiving devices.

a. in an accounting system... a mechanism l mg means that the ratev of said for varving the rate of without departing from the spirit of my invention.

a source of' dis- I said burden actuated at a rate corresponding to a burden charge, a plurality of devices for receivin said burden charge, means for automatically distributing said burden charge to said re ceiving devices, and automatic means for so regulating the act-nations or said distributactuations W! 1 agree with that of the actuation of said mechanism.

(5. In an accounting system, a mechanism actuated at a rate corresponding to a burden charge to bedistribute plurality of devices for receiving said burden charge, means for automatically distributing said burden '1 receiving devices, and means actuation of said said burden to be mechanism, thus varying. distributed.

7. In an accounting system, the combinationof a plurality of burden-receiving devices, a mechanism actuated at a rate corresponding to a burden charge to be said receiving unproductive wages in said burden to be distributed.

8. In an accounting system, the combination of a plurality of burden-receiving devices, mechanism actuated at a rate corresponding to a total burden charge to be dis tributed, automatic means for distributing the total burden charge to said receiving devices, and means for automatically including waste or rmproductive wages in said burden to be distributed.

9. In an accounting system, actuated at a rate corresponding to a predetermined general burden chargc, a second mechanism actuated at a rate corresponding to t ie amount of Waste charges, means for totalizing the rates of a-ctuations 'of said mechanisms, and means for automatically distributing to a plurality of jobs the total burden charge thus obtained.

10. In an accounting system, a pluralityof burden registers, each register associated with a job, actuating means for each of said registers, means to totalizing the actuations of said registers in a total burden register, a mechanism actual ed at a rate correspond ing to a predetermined burden charge, and means for automatically varying the rates of actuation of said burden registers so that the actuation of said total burden register will be at the same rate as that of said mechanism.

11. In an accounting system, a plurality of burden registers, each register being associated with a job, actuating means for each of saidregislers, means for totalizing the actuations of said registers in a total burden register, a mechaz 'sm normally actuated at 3 corresnonding to a predetermined p a m,

bur

a mechanism said rate of actuation as said burden charge ing the rate of actuation of said burden job is varied, a mechanism actuated at a rate register to correspond with the rate of a corresponding to the amount of waste burden charge to be distributed.

wages, means tor-totalizing the actuations 1?. In combination, a source of. electric 5 of said mechanisms, the resulting rate of current, a wage register, a waste wage rcgi'sactuations corresponding tothetotal burden, ter, a labor job register, a burden job regis and inc-ans for automatically distributing ter, an electromagnetic actuating mechasaid total burden charge to said burden nism for each of said registers, means for registers. intermittently connecting the actuating n l). in an accounting system, a mechanism .inechanisms of said wage, waste wage and actuated at a rate corresponding to apredelabor job registers to said source of our termined burden rate to be distributed, rent, means for intermittently connecting m-ians' for automatically distributing a burthe actuating mechanism of said burden job den rate into a plu ality of: portions, a total burden register adapted to indicate the register to said source of current, and means for varying the rate of the last named intcrw amount of said burden thus distributed, and means associated with said register for anmittent connections,

18. Incombination, a source of current, a tomatically causing the actuation of said wage register, a waste wage register, a labor register to be at the same rate as that of go said mechanism.

13. In an accounting system, a plurality ob register, a burden job register, an actu ating mechanism tor each or said registers,

of individual burden registers, each register assigned to a 10b, actuating means for-each means for intermittently connecting the register, total burden register, means for actuating mechanisms of said wage, waste as totalizing the 'actuations or said individual wage and labor iob registers to said source ot current, means" for disconnecting the actu' burden register -in id total burden regis- ,ter, and means for so varying the rates or ating mechanism of said waste wage regisw ter from said source during the'connection said actuations that said totalburden register will be actuated at a rate corresponding of the actuating mechanism for said labor b register with said source and vice versa,

30 with a total burden rate to be. distributed.

14:. In an accounting system, a plurality means for intermittently connecting the actuating mechanism of said'burden job @g of burden registers, each register associated with a 30b, an actuating mechanism for each register to said source of current, means tor of said registers, a source of power, means so regulating said second named intermittent connections that the rate of actuation for connecting said actuating mechanisms with said source of power, a total burden of said burden job register may be corr spondingly varied, a mechanism actuated at register, means for totalizing the actuations a rate corresponding to the general burden at said burden job register in said total charge, means for totalizing the rates of actuation of said mechanism, and the actuburden register, and means for so regulatso ing the effective action of the source of ating mechanism for said waste wage regispower that said total burden register will be ter, a second mechanism adapted to be actus ated bysaid totalizing means, and means for actuated at a rate corresponding with the automatically regulrting the actuations of total burden rate to be distributed. saidburden job register to be the 15. In combination, a wage register, a. rate as those of said second mechanism as waste wage register, a labor job register, a. which is actuated at a rate corresponding to 119 burden job register, actuating means assothe total burden charge to be distributed. ciated with each of said registers, a source 19. In combination, a source of current, of power, means for so connecting said actuplurality, of wage registers, a plurality or ating means with said source of power that waste wage registers, a plurality of labor each of said registers will be actuated at a job registers, a plurality of burden iob reg- 15 predetermined rate, and means for so indeistcrs, an actuating mechanism or each of pendcntly varying the means of actuation said registers, means for intermittently conof said burden jobregister to agree with the uecting the actuating mechanisms for said rate for a burden rate to be distributed. wage, waste wage and labor job registers lb. ln coml. 'nation, a wage register, a with sztid source of current, meansr'or interwaste wage-register, a labor job register, a

mittently connecting the a-zrtuating mechburden iob register, actuating means tor anism of each burden job register to. said each of said registers, a source of power, source, and means for so regulating said secmeans for so connecting said wage, waste ond nained intermittent connections that the co wage and labor job registers with said actuations of said burden job register will e source of power that they will be actuated be proportionately varied. at the same predetermined rate, means for 20. In combination, a source 0t electric so connecting said burden job register to current, interrupter means for etlecting elecsaid source oi? power that it will be actuated tric impulses having a plurality of rates, a as atan independent rate, and means for varyi plurality of wage registers, a plurality of registers, a mechanism actuated at a rate, corresponding to a general burden charge to its job registers, a plurality of burden j ob registers, an electromagnetic actuating mechanism for each of said registers, means for connecting the actuating mechanism for said Wage, Waste Wage, and labor job registers With said interrupter means, a second in-,

terrupter means for effecting electric impulses having a plurality of rates, means for connecting the actuating mechanism of each burden job register to said second source of impulses, and means for so regulating said second interrupter means that the rates of said impulses will be proportionately varied.

21. In combination, a source of electric current, interrupter means for efiecting impulses having a plurality ofrates, a plurality of Wage registers, a plurality of Waste Wage registers, a pluralitycf labor job reg isters, a plurality of burden job registers, an electromagnetic actuating mechanism -for each of said means for connecting the actuating mechanism for said Wage,

register to said second interrupter-means,

be distributed, means for totalizing the actuations of said mechanism and the actuations of said total Waste Wage register, a second mechanism actuated means, means for totalizing the actuations of said burden job registers in a total burden register, and means for automatically regulating said second interrupter means so that 0nd mechanism which corresponds to the total burden rate to be distributed. 1

22'. In anaccounting system, Q'SOurce-of electric current, interrlipter means for efi'ecting impulscs of said current,a burdenfjob register, an electromagnetic mechanism for actuating said register, means for connectin'g' said actuating mechanism with said interrupter means labor job register to by said totalizing register a labor job means oractuating eac ob register,

said registers in condi :waste' Wage, registers, a plurality of labor I tion to be actuated from said source when a workman is assigned to a job.

24. In an accounting system, the combination of a source of electric current, a first register, electrically-controlled means for actuating said register proportionally to the cost of a job in process, a second register, independent electrically-controlled actuating means for operating saidsecond register proportionally to the burden assigned to said job, and means for simultaneously placing the actuating mechanisms of said registersin condition to be actuated from said source when a Workman isassigned to a job.

25. In an accounting system, means for producing electric impulses of a predetermined rate, a labor job register, a burden job register, an electromagnetic actuating mechanism for each of said registers, means for connecting the actuatingmechanism of said i said impulse producing means, a second means for producing elec tric impulses, and means for simultaneously connecting the actuating mechanism of said burden job register to said second impulse producing means. i

26. In an accounting system, means for producing electric impulses of a predetermined rate, a labor job register, a burden job register, an electromagnetic actuating mechanism for each of said registers, means for connecting said labor job actuating mechanism of said burden job register to saidsecond impulse producing means, and means for varyin the rate of impulses of said second impu se'producing means,

27. In an accounting system, a burden register, independent of said registers,

and means for automatically totalizing the actuations of both of said registers.

28. In an accounting system, a plurality of burden job registers, a R job registers, a burden job register and a labor job register being associated with each job, independent actuating means associated with each of said registers, and means for automatically integrating the actuations of said burden job registervwith the actuations of said labor job register for each job.

29. In an accounting system, means for producing electric impulses of a predetermined rate, a labor job register, a burden an electromagnetic actuating device for each ofsaid registers, a second means for producing electric impulses, a jack having one contact associated with the actuating mechanism for said labor job regthe actuating mechanism of job lurality of labor incense job register, a plug having one contact associated with said first means for producing electric impulses and a second contact associated with said second means for producing electric impulses, said plug when inserted in said jack adapted to simultaneously connect the actuating mechanism of said labor job register with said first impulse producing means and the actuating mechanism for said burden job register with said second impulse producing means.

30. In an accounting system, means for producing electric impulses of a predetermined rate, a labor job register, a ourden job register, an electromagnetic actuating device for each of: said registers, a second means forproducing jack having one contact associated with the actuating mechanism for said labor job register, anda second contact associated with the actuating mechanism for said burden job register, a plug havin one contact associated with said first edcctric impulse producing means and a ated with said second electric impulse producing means, said plug when inserted in said jack adapted to simultaneously connect the actuating mechanism of said labor job register with said first impulse producing means and the actuating mechanism for said burden-job register with said second impulse producing means, and means for varying the rate of impulses of said second means.

31. In'an accounting system, means for producing electric impulses of a predeter-J 'mined rate, a labor job register, a burden job register, an electromagnetic actuating device for-each of said registers, a second means for producing electric impulses, a 40 jack having one contact associated with the actuating mechanism for said laloor job register, and a second contact associated with the actuating mechanism for said burden jo'b register, a plug having one contact associ- 4-5- ated with said first means for producing electric impulses and a second contact associated with said second electric impulse producing means, said plug when inserted in said jack adapted to simultaneously connect the actuating mechanism of said labor job register with said first impulse producing means and the actuating mechanism for said burdenjobregister with said second impulse producing means, and a variable speed 5-5; source of power for varying the rate of impulses of said second means.

32. In an accounting system, means for producing electric impulses of a predetermined rate, a labor job register;-a burden 3%.}-

60' register, an electromagnetic actuating device for each of said registers, a second electric impulse producing means, a jack having one contact associated with the actuating mechanism for said-labor j'ob register, and a secelectric impulses, a

second contact ass0ci- 0nd contact associated with the actuating mechanism for said burden job register, a plug having one contact associated with said first source of electric impulsesand a second contact associated with said second source] of electric impulses, said plu g when inserted in said jack adapted to simultaneously con-. nect the actuating mechanism of said labor job register with said first impulse producing means and the actuating mechanism for said burden job register with said second inr -motor for varying I said second means,

In an accounting system, means for producing electric impulses of a predetermined rate, a ltilTrOl' job register. jol) register, an electromagnetic actuating device for each of said registers, a second means, for producing electric impulses, a

the rate of impulses of jack having one contact associated with the actuating mecl'm'nism for said labor job register, and a second l i contact associated with I g the actuating mechanism for said burden job register, a plug having one contactassociated-with said first electric impulse pro-' ducing means and a second contact assor ciated with said second electric impulse prol'ducing means, said plug when inserted in said jack adapted to simultaneously eon-, 1 nect the actuating job register with ducing means and the actuating mechanism for said burden i obregister with said second source of impulses, and means for totalizing the actuations of said labor job and burden joloregisters.

34. In an accounting system. a rotatable shaft, 'a variable speed motor for rotating said shaft at a rate corresponding to a'general burden charge, and a register fonindieating the rotation o'l said shaft, a waste wage register, means for actuating said waste wage register, a shaft rotating at a rate corresponding to the actuations of said waste wage register, a differential gear for totalizing the rates of rotation of said shafts, 'a third shaft adapted to be rotated by said difi'erential gear, the rate of rotation. oi said third shaft corresponding to the total burden charge.

35. In an accounting system, a rotatable shaft, a variable speed motor for rotating said shaft at a rate corresponding to a general burden rate, and a register for indicating the rotations at said shaft, a waste wage register, means for actuating said waste l mechanism of said labor wage register, a shaft rotating at a'rate corresponding to the actuations of said waste wageregister, 2v differential gear for totalicing the rates oii'rotation of said shafts. a third shaft adapted to he rotatedby said differential gear, the rate of rotation of said I third shaft c orrcsponding to the total burpulse producing means, and a variable speed.

a burden said first impulse proshaft, a variabl den rate, a source of power, a burden job register, means ror actuating said register, and means for mnnccting said actuating means to said source of'power when a work man is assigned to a j0b, and means for so controlling the efiective action of said source responding to the actuations of said waste wage register, a v differential gear for totalizing the rates of rotation of said shafts, a third shaft adapted to be rotated by said differential gear, the rate of rotation of said third shaft corresponding to the total burden rate, a source of electric current, interrupter means for effecting impulses of said current, a burden job register, an electromagnetic mechanism for actuating said leg ister, means for connecting said actuating mechanism with said source of current when a workman is assigned to a job, and means for so regulating the means for iniparting impulses to said current that the actuations of said burden job register will be at the same rate as the rotation of said third shaft.

3'7. In an accounting system, a rotatable said shaft at a rate corresponding to a general burden rate, a register for indicating the rotations of said shaft, a waste wage register, means for actuating said waste wage register, a shaft rotating at a rate corresponding to the actuations of said waste wage register, a differential gear for totalizing the rates of rotation of said shafts, a third shaft adapted to be rotated by 'said-differential gear, the rate of rotation of said third shaft corresponding to the total burden ratevmcans for producingelectric impulses of a predetermined rate, a labor job register, a burden job register, an electromagnetic actuating device for each of said registers, a second means for producing electric impulse producing means, a jack having one contact associated with the actuating mechanism for sa-id labor job register and a with the actuating mechanism for said burden job register, a plug having i ue contact associated with said first contact associated with said second impulse producing means, said plug when inserted in said jack adapted to simultaneously conncct the actuating mechanism 'of said labor job register with said first impulse producing means, and the'actuating mechanism for said burden job register with said second incense impulse producing means, varying the rate means, so that the actuation of saidburden job register will be at the same rate asthatH' of the rotation of said third shaft.-

38, In an accounting system, a rotatable 7o rotat ng shaft, a variable speed motor for said shaft at a rate corresponding to a general burden rate, a "register for indicating the rotations of said shaft, a waste wa register, means for actuating said waste, wage register, a shaft rotating at a rate corresponding to'the actuation of said waste Wage register, a difi'erent-ial gear for totalizing the, rates of rotation of'said' shafts,a third shaft adapted to be rotated by said. difl'erential'gear, the rate of rotation of said third shaft corresponding to the total burden rate, a source of power, a burden job 'reg is ter, means for actuating said register, means for connecting said actuating means to said source of power, a shaft associated with said burden job register, rotate in an opposite direction to that of to the total burden rate,a differential gear between the two said shafts, and means actuated by said differential gear for 50 controlling the effective action of; said source of power that the two said shafts will be rotated inoppos'ite directions at the same rate.

shaft, a variable speed motor for rotating said shaft at a rate corresponding to a gen- 6 speed motor for rotating" eral burden rate, a register for the rotations of said shaft, a waste Wage register, means for actuating said waste wage register, a shaft rotating at a rate 1 source of electric impulses and a second.

corresponding to the actuations of said waste wage register, a differential ing the rates of rotation o said shafts,- a third shaft adapted to be rotated by said differential gear, the rate of rotationiof said third shaft corresponding to the total burden rate, means for impulses, a burden job register, magnetic actuating mechanism register, ing mechanism with an electrofor ,said said impulse producing ob register, said shaft adapted to rotate in an opposite direction to that of saidshaft rotatmg at a rate corresponding to the totalburden rate, a differential gear between the two said shafts, diflerential gear for so controlling the rate of impulses of said meansthat the two said shafts will be rotated in opposite directions at the same rate. In an accounting system,

shaft, a variablespeed motor for rotating said shaft at a rate eral burden rate,

'the;rotations of'said shaft,--a waste wage register,

and means for of lmpulses of said second.

said shaft adapted to said shaft rotating at a rate corresponding 39. In'an accounting system, a rotatable means for connecting said actuata register for indicatiiigi".

indicating ear for totaliz= producing electric means,& shaft associated with said burden 1 5 and means actuated by said 12 I arotatable corresponding to a genmeans for actuating said waste so cont-rolling messes wage register, a shaft rotating at a rate corresponding to the actuations of said waste wage register, a differential gear for totalicing the rates of rotation of said shafts, a third shaft adapted to be rotated by said differential gear, the rate of rotation of said third shaft corresponding to the total burden rate, a plurality of burden job registers, actuating means for each of said registers, a source-of power, means for connecting said registers to said source of power, means for totalizing the act-nations of said burden job registers, a shaft adapted to be rotated by said totalizing means in an opposite direclion to that of the shaft rotating at a rate corresponding to the total burden rate, a differential gear between said shafts, and means actuated by saiddiiferentia l gear for the action of said source of power that the rotation c f'said shaft corresponding to said totalization of the burden job registers will be at the same rate as that of the shaft rotating at a rate corresponding to the total burden rate.

il. In an accounting system, a rotatable shaft, a, variable speed motor for rotating said shaft at a rate corresponding to a general burden charge, register for indicating the'rotations of said shaft, a waste wage register, means for" actuating said waste wage register, a shaft rotating at a rate corresponding to the actuations of said waste wage register, a, differential gear for totalia in the rates of rotation of said shafts, a

third shaft adapted to be rotated by said differential gear, the rate of rotation of sa1 third shaft corresponding elec to the total burden rate, a plurality of'burden job registers, an electromagnetic actuating mechanism for eadlijot said registers, means for producing in impulses, means for connecting said or, totalizing the actuations of said burdci iohregisters, a. shaft adapted to be b said totalizing meansin an op ection to that of the shaft rotating responding to the total burden cans actuated by said difiereno controlling the action of the that the rotation of to said totalization of the burden iob register will be at the same rate as that of the shaft rotating at a rate corresponding to the total harden rate;

42. in an accounting system, a rotatable shaft, a variable speed motor for rotating said-shaft at a rate corresponding to a general burden rate, a register for indicating the rotation of said shaft, a waste wage register,

nieansfor actuating said'waste wage registcr, a shaft rotating at a rate corresponde reg} ing to the actuations of said waste s 5:

posit-3 at a rate rate, and m tial gear rate of said impulses said shaftcorresponding taster. differential gear for total Bill, as

r 1 7 1 9 rates of rotation of said thefts, a tmro tart adapted to be rotated by said differential with said impulse producing means,

gear, the rate of rotation of said third shaft corresponding to the total burden rate, a burden job register, actua-i'in means for said register, a source of power, means for connecting-the actuating mechanism of said register with said source of power, a variable speed mechanism for so controlling said source of power that the actuations of said register will be correspondingly varied, a shaft associated with said burden iob register, said shaft adapted to rotate in an opposite direction to that of the shaft rotating at a rate corresponding to the general burden rate, a differential gear between the two said shafts, and means actuated by said differential gear for so controlling said source of power that the two said shafts will be rotated in opposite directions at the same rate.

43. In an accounting system, a rotatable shaft, a variable speed motor for rotating said shaft at a rate corresponding to a general burden rate, a register for indicating the rotations of said shaft, a waste wage register, means for-actuating. said waste wage register, a shaft rotating at a rate corresponding to the actuations of said waste wage register, a differential gear for totalizing the rates of rotation of said shafts, a third shaft adapted to be rotated by said differential gear, the rate of rotation of said third shaft corresponding to'the total burden rate, a burden job register, an electromagnetic actuating mechanism associated with said register, a source of electric current, a variable speed mechanism for effecting impulses of said current, means for connecting the actusting mechanism of said register with said source of current, a shaft associ ted with said burden job register, said shaft adapted to rotate in an opposite direction to that of said shaft rotatingat a rate corresponding to the total burden rate, a differential gear between the two shafts, and means actuated by said differential gear for automatically so controlling said mechanism for effecting impulses of said current that the shaft associated with said burden job register will be rotated at the same rate as that of the shaft corresponding to the total burden rate,

4A. in accountng system, a rotatable shaft, a variable speed motor for rotating said shaft at a. rate corresponding to a gen eral burden rate, a register for indicating the rotations of said shaft, a waste wage registert, a shaft rotating at a rate corresponding to the actuations of said waste wage reg- ,ister, a differential gear for totaliaing; the 1, rates of rotation of said shafts, ethird shaft adapted to be rotated by said differential gear, the rate of rotation 0;. id third shaft corresponding to the total burden rate, a l source of electric current, a mechanism for speed motor I61 Varying the w mechanism, a, burd n-jbb register an e1ee" tromagnetic acti ating mechanism fer saidconneetiiigg theactuating; (it-register"- with said source 1 register, mes ns for mechan sm forsa of current, a sharft-assopiated witbseid b ur ien-job register, said shaftadapted to-rotate in an opposite direction from that-0f saidratecorresponding to shaft rotating at the total burden rate,

a differential tween the two said actuated-bys-aid differential gear for socontrolling the: speed of and a, switeh sai' motor thatthe memes ratel-ofirotati said' burden j rate-- asfithat of of theshaft fete}: Wili i sha-f l rotation chai rgex Inwitness-- whereof,

myname this fl'lth day- 1-909 1 Wit CHARLES. H.

negses:

to thatetai: beivden I liexeunto subseiilie of- Februany, A. i D.

HENRY: M Huxnx,

ERED- Q.

4 BER;

TALLM'ADGE- assoeietediwith be an; theme ingraerat'eef l 

